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Accounting Manual for School Districts
FY 2006-2007

Update only - 306 pages (pdf)
This document includes the changes matrix and updated pages only.  This will detail out page by page what to replace in the 2005-2006 manual to update it for 2006-2007. 
FY 05-06 Pension Note Information (Updated 1-5-07)
FY 06-07 Pension Note Information (Posted 10/19/07)
Complete Manual – 665 pages
Suitable for printing double-sided hardcopy
Label for spine of binder - 1 page

Cover Pages - 4 pages
Introduction – 4 pages
Table of Contents – 4 pages
 
Chapter 1 - Principles of Accounting –  20 pages
Chapter 2 - Budgeting – 10 pages
Chapter 3 - Accounting Guidelines – 56 pages
Chapter 4 - General Ledger Accounts – 36 pages
Chapter 5 - Revenue Accounts – 52 pages
Chapter 6 - Expenditure Accounts – 80 pages
Chapter 7 - Journal Entries – 100 pages
Chapter 8 - Financial Reporting – 24 pages
Chapter 9 - Information Unique to Each Fund and Account Group – 72 pages
Chapter 10 - Grant Management – 12 pages

Appendix A - Glossary – 74 pages (pdf)
Appendix B - Notes to Financial Statements
OCBOA—Cash Basis - 16 pages (pdf) also available in **Word Format
OCBOA—Modified Accrual Basis F196 - 22 pages (pdf) also available in **Word Format
GAAP - 30 pages (pdf) also available in **Word  Format
Appendix C - Selected GASB Pronouncements - 44 pages (pdf)
Appendix D - References - 2 pages (pdf)

FY 06-07 Pension Note Information - (Available in Fall of 2007)
 
Bulletin 035-06 Accounting Manual Revisions for 2006-2007
   
[Updated - May 23, 2006]

For Accounting Manual information, please contact:
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations : Paul Stone (360)725-6303
 
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